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THE
SOUTHWESTERN POLITICAL SCIENCE

QUARTERLY

MANAGING EDITOR
C. G. HAINES, University of Texas

ASSOCIATE EDITOR
H. G. JAMES, University of Texas

MEMBERS OF THE EDITORIAL BOARD

F. F. BLACHLY, University of Oklahoma
C. F. COAN, University of New Mexico
J. M. FLETCHER, Tulane University of Louisiana
M. S. HANDMAN, University of Texas
D. Y. THOMAS, University of Arkansas

VOLUME II

June, 1921-March, 1922

Austin, Texas
UNIVERSITY OF TEXAS

1922

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THE
SOUTHWESTERN POLITICAL SCIENCE

QUARTERLY

VOL. II

JUNE, 1921

No. 1

The editors disclaim responsibility for views expressed by contributors

to THE QUARTERLY

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THE MODEL SYSTEM OF STATE AND LOCAL TAX-
ATION AS APPLICABLE TO THE STATES

OF THE SOUTHWEST

GEORGE VAUGHAN

ittle Rock, Arkansas

(1) General Features of the “Model System,” outlined in

the Preliminary Report to the National Tax Asso-
ciation.

The National Tax Association, a unique organization, is generally regarded as the exponent of our best economic thought on the subject of taxation. Thirteen annual conferences have been held at various points in the union. These discussions have resulted in perpetuating material invaluable to any student of high ideals in taxation matters. The conferences have been built upon a unique idea, the participants including three distinct classes of workers in the field, viz.: the taxing officials or administrators on the one hand, the tax-payers or representatives of tax-paying interests, large or small, on the other, while the theorists, authors, academicians or experts, generally occupying chairs

Paper read at the Second Annual Meeting of the Southwestern Political Science Association, March 24, 1921.

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